Snow White Launderette Vs the Joint Commissioner… — Writ and Judicial Review | Karnataka HC (2025)

Snow White Launderette Vs the Joint Commissioner… — Writ and Judicial Review | Karnataka HC (2025)

What the court decided

AI extract

Outcome

Writ of certiorari granted: impugned Order-in-Original dated 22.05.2023 (Annexure-A) and impugned Order-in-Appeal dated 27.06.2025 (Annexure-B) quashed; matter remitted to the concerned respondent to the stage of post show cause notice to proceed further in accordance with law.

Issue for consideration

Whether the impugned adjudication order (Order-in-Original dated 22.05.2023) and the Order-in-Appeal dated 27.06.2025 should be quashed, the controversy between the parties being directly and squarely covered by the Co-ordinate Bench judgment in M/s.Karnataka Chinmaya Seva Trust Vs. Joint Commissioner of Central Tax (WP No.11154/2023 & connected matters, dated 03.07.2024).

Court's answer

As the issue in controversy is directly and squarely covered by the judgment of the Co-ordinate Bench of this Court in M/s.Karnataka Chinmaya Seva Trust Vs. Joint Commissioner of Central Tax (WP No.11154/2023 & connected matters, dated 03.07.2024), the present petition is disposed of in terms of that judgment.

Ratio / Principle

The impugned Order-in-Original (Adjudication Order) at Annexure-A dated 22.05.2023 and the impugned Order-in-Appeal at Annexure-B dated 27.06.2025 are quashed.

Key takeaways

The matter is remitted back to the concerned respondent to the stage of post show cause notice, to proceed further in accordance with law.ratio¶49

Detailed headnote1 paragraphs

Writ Petition (T-RES) No.24707 of 2025, High Court of Karnataka at Bengaluru (Justice S.R.Krishna Kumar, Oral Order, 09.10.2025): Snow White Launderette, a partnership firm registered under the Partnership Act 1932, sought certiorari under Articles 226 and 227 of the Constitution against Order-in-Original No.08/JC/BNW/2023-24 (DIN 20230557YX00 0091489A) dated 22.05.2023 passed by the Joint Commissioner of Central Tax, Bengaluru North-West Commissionerate, and Order-in-Appeal No.42/2025-26 CT dated 27.06.2025 passed by the Commissioner of Central Tax (Appeals-II). Finding the controversy directly and squarely covered by the Co-ordinate Bench judgment in M/s.Karnataka Chinmaya Seva Trust Vs. Joint Commissioner of Central Tax (WP No.11154/2023 & connected matters, dated 03.07.2024), the Court disposed of the petition in terms of that judgment, quashed both impugned orders, and remitted the matter to the concerned respondent to the stage of post show cause notice to proceed further in accordance with law.

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NC: 2025:KHC:39938 WP No. 24707 of 2025

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IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9^TH DAY OF OCTOBER, 2025

BEFORE

THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

WRIT PETITION NO. 24707 OF 2025 (T-RES)

BETWEEN:

SNOW WHITE LAUNDERETTE ( APARTNERSHI FIRM REGISTERED UNDER THE PARTNERSHIP ACT 1932 REPRESENTED BY ITS PARTNER SHRI RAJESH GIRIYAPPA AGED ABOUT 46 YEARS HAVING OFICE AT 185/A 11^TH MAIN, 3^RD PHASE, PEENYA INDUSTRIAL ESTAE, BENGALURU - 560 058 EMAIL: [email protected] MOB: +91 89714 70774

…PETITIONER

(BY SRI. PRADYUMNA G. HEJIB, ADVOCATE)

AND:

Digitally signed by CHANDANA B M Location: High Court of Karnataka

THE JOINT COMMISSIONER OF CENTRAL TAX BENGALURU NORTH-WEST COMMISSIONERATE, 2^ND FLOOR, SOUTH WING, BMC BUS STAND COMPLEX, SHIVAJINAGAR, BENGALURU - 560 051

THE COMMISSIONER OF CENTRAL TAX (IN SITU) BENGALURU NORTH-WEST COMMISSIONERATE 2^ND FLOOR, SOUTH WING, BMC BUS STAND COMPLEX, SHIVAJINAGAR, BENGALURU - 560 051

THE COMMISSIONER OF CENTRAL TAX (APPEALS-II) 4^TH FLOOR, TTMC-BMTC COMPLEX, HAL AIRPORT ROAD, DOMMALURU BENGALURU - 560 071

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THE ASSISTANT COMMISSIONER OF CENTRAL TAX, NWD-2 DIVISION, BENGALURU NORTH-WEST COMMISSIONERATE, 2^ND FLOOR, SOUTH WING, BMC BUS STAND COMPLEX, SHIVAJINAGAR, BENGALURU - 560 051

…RESPONDENTS

(BY SRI. ARAVIND V. CHAVAN, ADVOCATE)

THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTIN OF INDIA PRAYING TO ISSUE A WRIT IN THE NATURE OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT/S TO QUASH ORDER-IN-ORIGINAL NO. 08/JC/BNW/2023-24 (DIN 20230557YX00 0091489A) DATED 22.05.2023 (ADJUDICATION ORDER), PASSED BY THE FIRST RESPONDENT (ANNEXURE A), AS WELL AS ORDER-IN-APPEAL NO. 42/2025-26 CT, BEARING A. NO. 338/2024-24 A-II DATED 27.06.2025 (ORDER-IN-APPEAL), PASSED BY THE THIRD RESPONDENT (ANNEXURERE-B).

THIS PETITION, COMING ON FOR PRELIMINARY HEARING , THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, the petitioner seeks the following reliefs:

“(a) Issue a Writ in the nature of Certiorari or any other appropriate writ/s to quash Order-in-Original No.08/JC/BNW/2023-24 (DIN 20230557YX00 0091489A) dated 22.05.2023 ('ADJUDICATION ORDER'), passed by the First Respondent (Annexure-A), as well as Order-inAppeal No.42/2025-26 CT, bearing A.No.338/2024-25 A-II dated 27.06.2025 ('Order-in-Appeal'), passed by the Third Respondent (Annexure-B).

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(b) Grant such other order or direction as deemed fit in the facts and circumstances of the case in the interest of justice."

Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.

Though several contentions have been urged by both sides in support of their respective claims, the issue in controversy between the parties is directly and squarely covered by the judgment of the Co-ordinate Bench of this Court in the case of M/s.Karnataka Chinmaya Seva Trust Vs. Joint Commissioner of Central Tax in WP No.11154/2023 & connected matters dated 03.07.2024, wherein it was held as under;

"13. Accordingly, the following:

ORDER

In light of observations made above, the writ petitions relating to challenge to show-cause notice, such matters will stand relegated to the officers to be designated in terms of the observations made in para 8 above, at the same stage. Accordingly, such of the petitions at Sl.No.1 to 5 in Column No.1 of the table relating to challenge to show-cause notice are disposed off.

Insofar as such writ petitions as detailed in Column 2 of the table relating to challenge to Orders-in-Original, in

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light of the discussion made above, the Orders-in-Original stand set aside and the matters are relegated to the Officers to be designated to be reconsidered from the stage of show-cause notice. Accordingly, such of the petitions at Sl.No.1 to 35 in Column No.2 of the table relating to challenge to Orders-in-Original are disposed off.

The petitioners who are now relegated before the authorities concerned are at liberty to file their pleadings within a reasonable time as may be fixed by the Officers concerned. Wherever the matters are pending in appeal in light of the arrangement that is made, petitioners to file a memo for withdrawal of appeal and accordingly, the orders-in-original in question would also receive the same treatment, i.e. be set aside as per the directions made above. Wherever demands have been made pursuant to the impugned orders, such proceedings are also set aside."

Under these circumstances, the present petition is also

disposed of in terms of the aforesaid judgment of the Co-ordinate Bench of this Court.

Accordingly, the impugned Order-in-original at Annexure-A dated 22.05.2023 and the impugned Order-in-Appeal at Annexure-B dated 27.06.2025 are hereby quashed.

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The matter is remitted back to the concerned

respondent to the stage of post show cause notice and to proceed further in accordance with law.

Ordered accordingly.

Sd/(S.R.KRISHNA KUMAR) JUDGE

BMC List No.: 2 Sl No.: 23